Order in Council 1535/2023

On the recommendation of the undersigned, the Lieutenant Governor of Ontario, by and with the advice and concurrence of the Executive Council of Ontario, orders that:

Whereas Ontario considers it desirable to coordinate with Canada with respect to the taxation of vaping products, to support the common goals of reducing vaping rates and protecting the health and well-being of all Ontarians, especially youth and young adults;

And whereas Ontario and Canada have agreed on the terms and conditions of a Coordinated Vaping Product Taxation Agreement, pursuant to which Canada would impose and collect excise duties on vaping products and make specified payments to Ontario, subject to the necessary legislative approvals;

Therefore, pursuant to the Royal Prerogative, the Minister of Finance of Ontario, on behalf of the Government of Ontario, is hereby authorized to enter into a Coordinated Vaping Product Taxation Agreement with the Minister of Finance of Canada, on behalf of the Government of Canada, substantially in the form of the attached agreement.

Coordinated Vaping Product Taxation Agreement